HMRC has published various new guidance pages on the VAT Import One Stop Shop (IOSS) scheme:
Check if you can register for the VAT Import One Stop Shop Scheme: provides information about the VAT IOSS scheme and registering to report and pay VAT due on imports of low-value goods to consumers in the EU, Northern Ireland, or both;
Register for the VAT Import One Stop Shop Scheme: details on how to register;
Cancel or make changes to your VAT Import One Stop Shop Scheme registration;
Completing an Import One Stop Shop VAT Return: how to fill in the IOSS VAT Return and the records needed to be kept when reporting; and
Pay the VAT due on your Import One Stop Shop VAT Return: explains how to pay the VAT and the time it takes for the payment to reach HMRC.
HMRC has published various new guidance pages on the VAT Import One Stop Shop (IOSS) scheme:
Check if you can register for the VAT Import One Stop Shop Scheme: provides information about the VAT IOSS scheme and registering to report and pay VAT due on imports of low-value goods to consumers in the EU, Northern Ireland, or both;
Register for the VAT Import One Stop Shop Scheme: details on how to register;
Cancel or make changes to your VAT Import One Stop Shop Scheme registration;
Completing an Import One Stop Shop VAT Return: how to fill in the IOSS VAT Return and the records needed to be kept when reporting; and
Pay the VAT due on your Import One Stop Shop VAT Return: explains how to pay the VAT and the time it takes for the payment to reach HMRC.
